{"id":"https://openalex.org/W7219945520","doi":null,"title":"Yabanc\u0131 Paral\u0131 Finansal Tablolar\u0131n Milli Para Birimine \u00c7evrilmesi ve Konsolidasyonu \u00dczerine Bir Ara\u015ft\u0131rma","display_name":"Yabanc\u0131 Paral\u0131 Finansal Tablolar\u0131n Milli Para Birimine \u00c7evrilmesi ve Konsolidasyonu \u00dczerine Bir Ara\u015ft\u0131rma","publication_year":2023,"publication_date":"2023-07-31","ids":{"openalex":"https://openalex.org/W7219945520"},"language":"tr","primary_location":{"id":"pmh:oai:oai.sobinarder.com:article/53","doi":null,"is_oa":true,"landing_page_url":"https://sobinarder.com/index.php/sbd/article/view/53","pdf_url":"https://sobinarder.com/index.php/sbd/article/download/53/28","source":{"id":"https://openalex.org/S7407077763","display_name":"Sosyal Bilimlerde Nicel Ara\u015ft\u0131rmalar Dergisi","issn_l":"2792-0658","issn":["2792-0658"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2792-0658","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://sobinarder.com/index.php/sbd/article/download/53/28","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001907335","display_name":"\u0130srafil ZOR","orcid":"https://orcid.org/0000-0001-6073-7571","observed_orcids":["https://orcid.org/0000-0001-6073-7571"]},"institutions":[{"id":"https://openalex.org/I45642913","display_name":"K\u0131r\u0131kkale University","ror":"https://ror.org/01zhwwf82","country_code":"TR","type":"education","lineage":["https://openalex.org/I45642913"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"ZOR, \u0130srafil","raw_affiliation_strings":["K\u0131r\u0131kkale \u00dcniversitesi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"K\u0131r\u0131kkale \u00dcniversitesi","institution_ids":["https://openalex.org/I45642913"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5115613234","display_name":"Ay\u015fe \u00d6kdem","orcid":"https://orcid.org/0000-0003-2136-7496","observed_orcids":["https://orcid.org/0000-0003-2136-7496"]},"institutions":[{"id":"https://openalex.org/I45642913","display_name":"K\u0131r\u0131kkale University","ror":"https://ror.org/01zhwwf82","country_code":"TR","type":"education","lineage":["https://openalex.org/I45642913"]}],"countries":["TR"],"is_corresponding":false,"raw_author_name":"\u00d6KDEM, Ay\u015fe","raw_affiliation_strings":["K\u0131r\u0131kkale \u00dcniversitesi"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"K\u0131r\u0131kkale \u00dcniversitesi","institution_ids":["https://openalex.org/I45642913"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I45642913"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9448000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9448000192642212,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.027300000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.005100000184029341,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-currency-financial-statements","display_name":"foreign currency financial statements","score":0.9399999976158142},{"id":"https://openalex.org/keywords/consolidation-of-financial-statements","display_name":"financial consolidation","score":0.8539999723434448},{"id":"https://openalex.org/keywords/international-financial-reporting","display_name":"international financial reporting","score":0.5320000052452087},{"id":"https://openalex.org/keywords/foreign-exchange","display_name":"foreign exchange","score":0.4309999942779541},{"id":"https://openalex.org/keywords/mergers-and-acquisitions","display_name":"mergers and acquisitions","score":0.7409999966621399},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.49300000071525574},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.33799999952316284}],"concepts":[{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.7046999931335449},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.5770999789237976},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5745999813079834},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5478000044822693},{"id":"https://openalex.org/C141121606","wikidata":"https://www.wikidata.org/wiki/Q8142","display_name":"Currency","level":2,"score":0.5174999833106995},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.4756999909877777},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.42340001463890076},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4189999997615814},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.39250001311302185},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.38269999623298645},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3637999892234802},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.3589000105857849},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.3456000089645386},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.3357999920845032},{"id":"https://openalex.org/C16051113","wikidata":"https://www.wikidata.org/wiki/Q828814","display_name":"Market share","level":2,"score":0.33160001039505005},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.31470000743865967},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30730000138282776},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.28459998965263367},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.26089999079704285},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.258899986743927},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.2538999915122986},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.25279998779296875}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:oai.sobinarder.com:article/53","doi":null,"is_oa":true,"landing_page_url":"https://sobinarder.com/index.php/sbd/article/view/53","pdf_url":"https://sobinarder.com/index.php/sbd/article/download/53/28","source":{"id":"https://openalex.org/S7407077763","display_name":"Sosyal Bilimlerde Nicel Ara\u015ft\u0131rmalar Dergisi","issn_l":"2792-0658","issn":["2792-0658"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2792-0658","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:oai.sobinarder.com:article/53","doi":null,"is_oa":true,"landing_page_url":"https://sobinarder.com/index.php/sbd/article/view/53","pdf_url":"https://sobinarder.com/index.php/sbd/article/download/53/28","source":{"id":"https://openalex.org/S7407077763","display_name":"Sosyal Bilimlerde Nicel Ara\u015ft\u0131rmalar Dergisi","issn_l":"2792-0658","issn":["2792-0658"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2792-0658","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7219945520.pdf","grobid_xml":"https://content.openalex.org/works/W7219945520.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3161686723","https://openalex.org/W4411962677","https://openalex.org/W3109302493","https://openalex.org/W4415403591","https://openalex.org/W2911040602","https://openalex.org/W2605300652","https://openalex.org/W2979574774","https://openalex.org/W7161784911","https://openalex.org/W7135464647","https://openalex.org/W4318309515"],"abstract_inverted_index":{"Today,":[0],"businesses":[1,12,38,103,106],"aiming":[2],"for":[3,242],"continuous":[4],"growth":[5],"are":[6,200],"entering":[7],"into":[8,104],"relationships":[9],"with":[10,188,202],"other":[11,16],"operating":[13,39],"in":[14,21,40,63,72,89,107,117,120,124,227],"countries":[15,42],"than":[17],"their":[18,82,87,99],"own":[19],"country":[20,65],"order":[22,47],"to":[23,48,53,77,95,112,128,149,222,235],"create":[24],"a":[25,57,130,141,189,208,220],"union":[26],"of":[27,37,60,69,84,102,136,159,168,177,179,196,210],"forces.":[28],"For":[29],"this":[30],"purpose,":[31],"the":[32,61,70,90,147,153,160,166,175,203,211,224],"number":[33],"and":[34,66,97,123,127,186,194,230,234,239],"market":[35],"share":[36,59,88],"many":[41],"is":[43,172,184,219],"constantly":[44],"increasing.":[45],"In":[46],"survive,":[49],"such":[50,78,108],"enterprises":[51,62,80],"resort":[52],"mergers":[54],"or":[55],"acquire":[56],"significant":[58],"another":[64,73],"take":[67],"control":[68],"enterprise":[71],"country.":[74],"By":[75],"resorting":[76],"avenues,":[79],"expand":[81],"fields":[83],"activity,":[85],"increase":[86],"sector,":[91],"have":[92],"easier":[93],"access":[94],"resources":[96],"reduce":[98],"risks.The":[100],"transformation":[101],"interrelated":[105],"ways;":[109],"The":[110],"need":[111,221],"unify":[113],"financial":[114,132,138,143,170,182,198],"statements":[115,139,171,183,199],"prepared":[116],"different":[118,121,125],"countries,":[119],"languages":[122],"currencies":[126],"establish":[129],"common":[131],"reporting":[133],"language.":[134],"Preparation":[135],"consolidated":[137,169],"as":[140],"single":[142],"statement":[144],"will":[145],"guide":[146],"decisions":[148],"be":[150],"taken":[151],"by":[152],"owners,":[154],"managers,":[155],"employees,":[156],"creditors,":[157],"etc.":[158],"parent":[161],"company.In":[162],"our":[163],"study;":[164],"Firstly,":[165],"issue":[167,176],"discussed,":[173],"then":[174],"translation":[178,193],"foreign":[180],"currency":[181],"addressed":[185],"finally,":[187],"sample":[190],"application,":[191],"both":[192,228],"consolidation":[195,205],"translated":[197],"explained":[201],"full":[204],"method.":[206],"As":[207],"result":[209],"study,":[212],"it":[213],"has":[214],"been":[215],"concluded":[216],"that":[217],"there":[218],"improve":[223],"regulations":[225],"made":[226],"standards":[229,238],"legislation":[231],"on":[232],"consolidation,":[233],"make":[236],"new":[237],"legislative":[240],"arrangements":[241],"implementation.":[243]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-10-05T00:00:00"}